The determination of the occupational risk premium is calculated on the basis of the accident rate in 2020 to be reported in February 2021 and applies from March 2021 to February 2022. Changes in the percentage of hazard pay shall not exceed the ceilings of 0,50 % and 15,00 % respectively set for the minimum and maximum premium of the basic contribution salary. Companies are required to submit the fixing of their premium for occupational risks during the month of February, unless they are exempt. The new occupational risk premium determined in accordance with the preceding paragraph shall apply from 1 March 2022 until the last day of February 2023. How to submit the risk level declaration To determine the number of workers at risk (N), add up the total number of days workers contribute, excluding absences or disabilities, and divide the result by 365. Once the risk class is defined, the average premium is targeted. This is found in article 73 of the Social Security Act. Currently, the table looks like this: Note that occupational risks concluded between January 1 and December 31 are taken into account, when the injured employee: By reducing the hazard premium, less amount is paid for each employee, which has economic benefits for companies, as shown in the table below: The revised bonus may not be reduced by more than 1% of the basic salary of the contribution compared to the bonus of the previous year, as we have already said, nor may it be less than 0.50% nor more than 15.00%. It must be understood that a work hazard ends when the injured employee: As we know, it is impossible for the IMSS to verify each of the submissions in such a short time, so the deadline to correct the hazard class premium is 5 years. To consult the risk ratio of completed work, you have two options: if you have registered jobs in different municipalities, determine the premium for these centres, including those with only temporary workers, independently of those located in another municipality. The reassessment of permanent partial disabilities is also not considered a new occupational hazard, as it is assumed to be a side effect of the accident, so only percentage increases are taken into account. Of course not. Some employers are not required to file this return due to certain circumstances.
You can avoid making a declaration if the hazard premium is the minimum (0.50000) and if no accident or occupational disease has occurred during the last period. The average premium to which I refer must also be applied when the change in the company`s activity is caused by a final judgment, that is to say, in the event of a dispute between the institution and the employer. For the mason`s working day, we have to pay $30.59/jor to insure him against labor risks before the IMSS. Incapacities resulting from accidents en route, which are accidents occurring during the transfer of the worker`s residence to the workplace, are not taken into account when determining the hazard premium. To carry out the calculation, occupational risks incurred during the period from 1 January to 31 December 2021 shall be taken into account. Note: If your company has recorded an accident rate during the previous year, you must attach a form “List of completed occupational risk cases”, it is important to know that accidents suffered by the employee at home or on the way to work on the way to or from work do not fall within this area. The defined hazard premium may only be increased or decreased up to a maximum of 1% of the basic contribution salary in relation to the previous year`s premium and is valid from 1 March to the last February of the following year. To facilitate the determination of the premium for occupational risks to be displayed on the window, you can watch the following video tutorial by clicking on the link: For the calculation of the hazard premium, occupational risks completed from 1 January to 31 December must be taken into account.
Here are the situations that are accepted: If the company has issued several employer registration numbers in the same municipality or federal district, the consequences of the cases of occupational hazards for the company`s staff in the same municipality or federal district are taken for the calculation of the premium and completed during the calculation period. Days subsidized due to disability (S) are only taken into account cases closed in the period between January 1 and December 31, subsidizing every day, even if they correspond to other exercises. Subsidized days for temporary incapacity for work resulting from a relapse, whenever and wherever it occurs, are taken into account in the accident rate of the enterprise in which the occupational risk occurred, but not when a new accident at work has ended.
